Impact of Accounting Conservatism on Cash Dividend and Financial Reporting Quality: A Study of Jordanian Public Companies

Ahmad Yousef KALBOUNEH(Ahmad Yousef KALBOUNEH ),Majd Yousef AL-LAHHAM(Majd Yousef AL-LAHHAM ) 한국유통과학회 2023 The Journal of Asian Finance, Economics and Busine Vol.10 No.2

This study seeks to ascertain whether publicly listed Jordanian corporations (listed on the Amman Stock Exchange (ASE)) exhibit accounting conservatism and whether such companies distribute dividends to stockholders. Furthermore, this study delves into the implications of accounting conservatism on dividend policy in the context of the quality of financial statements of publicly listed Jordanian companies listed on the ASE. To accomplish the aims of this study, the Quality of financial reporting is treated as a moderator for the relationship between accounting conservatism and dividend distribution. Hence, a panel data approach was utilized, which encompasses cross-sectional data for 95 industrial and service establishments for the period (2013–2017). The study found that accounting conservatism has a negative impact on dividends and that there is no difference in the impact of accounting conservatism on dividends based on the quality of financial reports. The study concluded with a number of recommendations, the most salient of which is the need for companies to enhance their concentration on accounting conservatism and adopt a suitable policy for dividends. Thus, this research provides an insights into the financial practices of Jordanian publicly listed corporations and highlights the need for a more informed decision-making process concerning dividends and accounting practices.

Patients' Profile, Clinical Presentations and Histopathological Features of Colo-rectal Cancer in Al Hassa Region, Saudi Arabia

Amin, Tarek Tawfik,Suleman, Waseem,Al Taissan, Abdul Aziz,Al Joher, Abdul Latif,Al Mulhim, Othman,Al Yousef, Abdul Hameed Asian Pacific Journal of Cancer Prevention 2012 Asian Pacific journal of cancer prevention Vol.13 No.1

Background: Patients' demographics, presenting clinical and histopathological features for colo-rectal cancer (CRC) are important factors for patients' outcome and disease prognosis. This study aimed to describe the pattern of CRC in terms of patients' demographics, main presenting symptoms and histopathological features in Al Hassa region of Saudi Arabia. Subjects and Methods: A retrospective hospital records-based study which included reviewing of patients' records diagnosed with CRC at three general hospitals in Al Hassa region, Saudi Arabia. A compilation form was designed to collect information regarding socio-demographics, age at diagnosis; referral sites and the main presentations at CRC diagnosis. sites and the main presentations at CRC diagnosis. Histopathological reports were reviewed to delineate the main cytopathologic features, prominent cytological characteristics, the presence of predisposing pathology, and disease stage. Results: Of the 142 cases with CRC, 15.5% and 33.1% were affected before 40 and 50 years of age respectively. Emergency rooms were main referral sites for CRC cases (31.0%). Right colon was affected in 16.9% while left colonic lesions accounted for 62.7%. Intestinal obstruction was the main presentations (41.5%), and 26.1% presented with symptoms indicating distant metastastic lesions. Adenocarcinoma was the predominant pathological lesions (86.6%). Metastastic CRC was diagnosed in 62.7%. Duke's staging showed that 22.5% and 40.1% of lesions were classified into C and D categories respectively. Conclusion: Saudi patients with CRC present late with distant metastasis, and advanced disease stage. A sizeable proportion of patients developed the lesions at relatively young age. Screening recommendations should be enacted and revised in response to current change with younger age of affection.

Free Vibration of Functionally Euler-Bernoulli and Timoshenko Graded Porous Beams using the Transfer Matrix Method

Yousef S. Al Rjoub,Azhar G. Hamad 대한토목학회 2017 KSCE JOURNAL OF CIVIL ENGINEERING Vol.21 No.3

In this paper, an analytical method is developed to study the dynamic behavior of functionally imperfect Euler-Bernoulli and Timoshenko graded beams with differing boundary conditions, namely, hinged-hinged, clamped-clamped, clamped-hinged, and clamped-free. A transfer matrix method is used to obtain the natural frequency equations. The modified rule of mixture is used to describe the material properties of the functionally graded beams having porosities. The porosities are assumed to be evenly distributed over the beam cross-section. In this study, the effects of boundary conditions, material volume fraction index, slenderness ratio, beam theory, and porosity on natural frequency are determined. The present results are validated with results available in the literature.

A Three-Dimensional Micro-Mechanical Model for Predicting the Layer Longitudinal Compression Strength of Composite Laminates

Yousef S. Al Rjoub,Karim S. Numayr,Butainah M. Al-Qudah 대한토목학회 2016 KSCE JOURNAL OF CIVIL ENGINEERING Vol.20 No.4

A three-dimensional micro-mechanical model for predicting the compressive strength of composite laminates is presented in this paper. The effect of initial misalignment of fiber angle on the compressive strength of fibrous composites is investigated. The compressive strength of fibrous composites is estimated using the actual initial misalignment of fibers in the rotated plane. The initial misalignment angles in both directions are defined as a curve in the form of a cosine function. Equilibrium equations are then derived for a Representative Volume Element (RVE) along the axis of the fibers using total potential energy principle. Minimization of the total potential energy with respect to the amplitudes defined by the initial waviness function of the fibers yields a formula used to define the maximum compressive strength of fibrous composite materials. The formula obtained in this paper is used to study continuous fiber/polymer matrix composites. The results obtained by the model presented in this paper are in a good agreement with experimental data obtained from compression tests on [±60ο/0ο] specimens and theoretical results available in the literature.

Investigations on the influence of radial confinement in the impact response of concrete

Yousef Al-Salloum,Saleh Alsayed,Tarek Almusallam,S.M. Ibrahim,H. Abbas 사단법인 한국계산역학회 2014 Computers and Concrete, An International Journal Vol.14 No.6

Annular and solid concrete specimens with different aspect ratios and static unconfined compressive strengths were studied for impact loading using SHPB test setup. Numerical simulations in LSDYNA were also carried out and results were validated. The stress-strain curves obtained under dynamic loading were also compared with static compressive tests. The mode of failure of concrete specimen was a typical ductile failure at high strain rates. In general, the dynamic increase factor (DIF) of thin solid specimens was higher than thick samples. In the numerical study, the variation of axial, hydrostatic and radial stresses for solid and annular samples was studied. The core phenomenon due to confinement was observed for solid samples wherein the applied loads were primarily borne by the innermost concrete zone rather than the outer peripheral zone. In the annular samples, especially with large diameter inside hole, the distribution of stresses was relatively uniform along the radial distance. Qualitatively, only a small change in the distribution of stresses for annular samples with different internal diameters studied was observed.

Effects of Short-Term Dried Plum (Prune) Intake on Markers of Bone Resorption and Vascular Function in Healthy Postmenopausal Women: A Randomized Crossover Trial

Yousef A. Al-Dashti,Roberta R. Holt,John G. Carson,Carl L. Keen,Robert M. Hackman 한국식품영양과학회 2019 Journal of medicinal food Vol.22 No.10

Osteoporosis and cardiovascular disease are global health burdens, with postmenopausal women being at great risk. Dried plums/prunes (DPs) have been reported to provide bone health benefits in animal models, which is consistent with in vitro models. Data from human studies suggest that DP intake can enhance lipid metabolism, anti-inflammatory, and oxidant defense systems, which can impact cardiovascular health. We tested the hypothesis that short-term consumption of low and reasonable levels of DPs augments bone resorption and vascular function. Twenty-seven healthy, postmenopausal women were randomly assigned to consume six DPs (∼42 g) or two DPs (∼14 g) per day for 2 weeks, then a 2-week washout period and then crossed over. Serum C-telopeptide, beta-crosslinked (CTX) was used as a measure of bone resorption. Peripheral artery tonometry (PAT) was used to assess microvascular function. The pattern of changes in CTX in the second 2-week period (no change or decline) differed significantly from the pattern in the first 2 weeks (increases in both groups; F = 9.26, P = .006), suggesting a trend in CTX reduction (i.e., a decrease in bone resorption) in those consuming six DPs per day in the second phase. No effects on vascular function were noted. A significant interaction was observed for the augmentation index, a measure of arterial stiffness, between treatment and years after menopause (P = .045). The results suggest a potentially favorable impact of DPs on bone health when assessed with a short-term, crossover study design in postmenopausal women. Given the novel assessments used in this study, follow-up studies are warranted.

The Linguistic Relations between Arabic and Persian

( Yousef Abd Al Fatah Farg ) 한국아랍어아랍문학회 2006 아랍어와 아랍문학 Vol.10 No.1

Allele and Genotype Frequencies of the Polymorphic Methylenetetrahydrofolate Reductase and Colorectal Cancer among Jordanian Population

Yousef, Al-Motassem,Shomaf, Maha,Berger, Sondra,Ababneh, Nidaa,Bobali, Yahya,Ali, Dema,Al-Hasan, Sara,Diab, Ola,Ismail, Said Asian Pacific Journal of Cancer Prevention 2013 Asian Pacific journal of cancer prevention Vol.14 No.8

Background: Methylenetetrahydrofolate reductase (MTHFR) is involved in DNA synthesis and repair. We here aimed to investigate two common polymorphisms, C677T and A1298C, with genotype and haplotype frequencies in colorectal cancer (CRC) cases among Jordanian. Materials and Methods: 131 CRC cases were studied for MTHFR C677T and A1298C polymorphisms, compared to 117 controls taken from the general population, employing the PCR-RFLP technique. Results: We found the frequency of the three different genotypes of MTHFR C677T among Jordanians to be CC: 61.7%, CT: 35.2%, and TT 3.1% among CRC cases and 50.9%, 38.8% and 10.3% among controls. Carriers of the TT genotype were less likely to have CRC (OR=0.25; 95%CI: 0.076-0.811; p=0.021) as compared to those with the CC genotype. Genotype analysis of MTHFR A12987C revealed AA: 38.9%, AC: 45%, and CC 16% among CRC cases and 37.4%, 50.4% and 12.2% among controls. There was no significant association between genetic polymorphism at this site and CRC. Haplotype analysis of MTHFR polymorphism at the two loci showed differential distribution of the TA haplotype (677T-1298A) between cases and controls. The TA haplotype was associated with a decreased risk for colorectal cancer (OR=0.6; 95% CI: 0.4-0.9, p=0.03). Conclusions: The genetic polymorphism of MTHFR at 677 and the TA haplotype may modulate the risk for CRC development among the Jordanian population. Our findings may reflect an importance of genes involved in folate metabolism in cancer risk.

Transitive Closure of Vague Soft Set Relations and its Operators

Yousef Al-Qudah,Khaleed Alhazaymeh,Nasruddin Hassan,Hamza Qoqazeh,Mohammad Almousa,Mohammad Alaroud 한국지능시스템학회 2022 INTERNATIONAL JOURNAL of FUZZY LOGIC and INTELLIGE Vol.22 No.1

A vague soft set is a mapping from a parameter set to the collection of vague subsets of the universal set. In this study, a vague soft relation is presented based on the Cartesian product of vague soft sets. The basic properties of these relations are studied to explain the concept of transitive closure of a vague soft relation. The symmetric, reflexive, and transitive closures of a vague soft set are introduced followed by examples to illustrate these relations. The concepts are further extended by proposing some of their properties. The existence and uniqueness of the transitive closure of a vague soft relation are established, and an algorithm to compute the transitive closure of a vague soft relation is also provided.

Prediction of compressive strength of concrete using neural networks

Yousef A. Al-Salloum,Abid A. Shah,Saleh H. Alsayed,Tarek H. Almusallam,M.S. Al-Haddad,H. Abbas 사단법인 한국계산역학회 2012 Computers and Concrete, An International Journal Vol.10 No.2

This research deals with the prediction of compressive strength of normal and high strength concrete using neural networks. The compressive strength was modeled as a function of eight variables: quantities of cement, fine aggregate, coarse aggregate, micro-silica, water and super-plasticizer, maximum size of coarse aggregate, fineness modulus of fine aggregate. Two networks, one using raw variables and another using grouped dimensionless variables were constructed, trained and tested using available experimental data, covering a large range of concrete compressive strengths. The neural network models were compared with regression models. The neural networks based model gave high prediction accuracy and the results demonstrated that the use of neural networks in assessing compressive strength of concrete is both practical and beneficial. The performance of model using the grouped dimensionless variables is better than the prediction using raw variables.